Wyoming LLC for Non-Residents: Cost, Taxes & Requirements (2026)

What a Wyoming LLC costs a non-resident

• Formation filing: a one-time state fee (roughly $100–$150 depending on the filer).
• Registered agent: required — typically $50–$150/year.
• Annual report / license tax: around $60/year for a small LLC.
• Optional: CPA fees for the annual Form 5472 filing.

How a Wyoming LLC is taxed for a non-resident

A single-member LLC owned by a non-US person is a disregarded entity. Wyoming has no state income tax, and if you have no US physical presence and your work is performed abroad, the income is often non-US sourced. That said, US tax treatment depends on your facts and treaties — this is where a cross-border CPA earns their fee.

Being disregarded does not mean zero filings: the LLC still owes Form 5472 + a pro-forma 1120 each year it has a reportable transaction.

Ongoing requirements you can't skip

• Keep a registered agent active every year.
• File the annual report / pay the license tax on time.
• File Form 5472 + pro-forma 1120 by April 15 (extendable to October 15).
• Check whether a FinCEN BOI report applies to your entity.

Wyoming vs New Mexico vs Delaware

Wyoming: best all-round value for solo founders — low fees, strong privacy, simple upkeep. New Mexico: often the cheapest to start and maintain (no annual report), but verify banking friction. Delaware: only worth the higher $300/yr franchise tax if you plan to raise venture capital or issue equity.

Banking for a Wyoming LLC

A Wyoming LLC + EIN lets you apply for non-resident business accounts (Mercury, Relay, Payoneer, Airwallex). Availability depends more on your country of residence than on the state, so check which providers onboard your country before you form the entity.